The Offering of Mitra is one of the crafting options in the Shrine of Mitra in Conan Exiles. This offering is not an actual item, it's more of a recipe. Players need the Acolyte of Mitra recipe unlocked in order to craft this, even if they already have a Shrine of Mitra built.

In order to craft an Offering to Mitra players need one Lingering Essence per offering. The item granted however is a manifestation of zeal, there is no Offering to Mitra item. These manifestations of zeal can be used to upgrade the shrine of Mitra to the higher tiers of worship.

Lingering Essence can be collected from the corpses of humans in Conan Exiles using the Mitraen Ankh. Players can only collect one essence per body, so it takes a while to get a lot.

The Conan Exiles religion systems is one of the aspects of the game that make it very unique. These systems sort of give a direction to an otherwise highly sandbox survival game. This is one of the best parts of Conan Exiles.